O'ZBEKISTON KORXONALARIDA QO'SHILGAN QIYMAT SOLIG'INING SALBIY TAFOVUTINING PAYDO BO'LISHINING NAZARIY VA AMALIY SABABLARI

The purpose of this study is to discuss theoretical frameworks and practical scenarios that draw negative VAT difference between the enterprises in Uzbekistan. It intends to derive major factors causing the same and its impact on the business scenario and tax policy of Uzbekistan.